Revenue is the most important input for an able, efficient and resourceful
administration. In India since ancient times, there has been a well planned,
well defined, clear, strong and just system of revenue collection. With the
passage of time there have been changes in the system of revenue collection.
Today we find various tax free items, which were earlier used to be taxed.
According to the needs of changing times and a big gap between sources of
livelihood and the resources, new sources of revenue have also been developed.
To provide a self reliant administration for a welfare state, making efforts for
developing new sources of revenue while plugging loopholes if any is an
increasing necessity. Excise Department being a major revenue-earning department
apart from fulfilling its primary responsibility of revenue collection, the
department controls and regulates the liquor intoxicants and narcotics trade and
discharges the responsibility of making available the same in safe quality to
the consumers. This department is headed by Excise Commissioner. This department
is further divided into three different wings viz Excise Executive wing,
Distillery Wing and Accounts Wings and performances of these wings are monitored
by Dy. Excise Commissioners of these wings.

The main functions of the J&K Excise Department are:-

Enforcement of the Jammu and Kashmir Excise Act,
Samvat 1958.

Enforcement of the Jammu and Kashmir Liquor Licence
and Sales Rules 1984.

Enforcement of the Jammu and Kashmir Distillery
rules.

Enforcement of the Jammu & Kashmir Brewery Rules,
Samvat 2003.

Enforcement of the Jammu and Kashmir Levy of Toll
Act, Samvat 1995 and Rules made there under.

Enforcement of the Jammu and Kashmir Entertainment
Act and Rules made thereunder.

Enforcement of the Jammu and Kashmir Public
warehousing of liquor and intoxicating drug rules 1970.

Enforcement of the Jammu and Kashmir narcotics drugs
and psychotropic substances act and rules made there
under.